Central Tax Notification for waiver of the late fee

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....ods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23, which is in excess of the late fee payable under....

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....his does not form part of the notification, but is intended to indicate its general purport.) On the recommendation of the GST Council, the Government of Kerala has decided to waive the amount of late fee, in excess of the fee payable under section 47 of the Kerala State Goods and Services Tax Act upto the date of furnishing of FORM GSTR-9, for the class of registered persons, who were required t....